Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $25,187

• 1f · All other contributions, gifts and grants

  $0

• 1g · Noncash contributions included above

  $0

• 2a · Program service revenue: Patient Service Revenue

  total $30,865,214 · related or exempt $30,865,214

• 2b · Program service revenue: Managing Partner Overhead

  total $11,252,189 · related or exempt $11,252,189

• 2c · Program service revenue: Loss on Investment in Equity Investee

  total $2,063 · related or exempt $2,063

• 2d · Program service revenue: Miscellaneous Income

  total $19,515 · related or exempt $19,515

• 3 · Investment income

  total $1,409,848 · excluded $1,409,848

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

  total $0

• 7a · Gross sales of assets other than inventory

  other assets $2,824

• 7c · Gain or loss

  other assets $2,824

• 7d · Net gain or loss

  total $2,824 · excluded $2,824

• 8a · Fundraising events: gross income

  $25,226

• 8a · Fundraising events: contributions included on line 1c

  $25,187

• 8b · Fundraising events: direct expenses

  $42,138

• 8c · Net income from fundraising events

  total -$16,912 · excluded -$16,912

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11e · Other revenue, total

  $0

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $57,500 · program services $57,500

• 2 · Grants to domestic individuals

  total $0

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $756,214 · management and general $756,214

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $4,621,357 · management and general $4,621,357

• 8 · Pension plan contributions

  total $287,178 · management and general $287,178

• 9 · Other employee benefits

  total $1,432,209 · management and general $1,432,209

• 10 · Payroll taxes

  total $393,726 · management and general $393,726

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $116,838 · management and general $116,838

• 11c · Fees: accounting

  total $194,655 · management and general $194,655

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $33,166,767 · program services $31,680,370 · management and general $1,486,397

• 12 · Advertising and promotion

  total $177,555 · management and general $177,555

• 13 · Office expenses

  total $191,607 · management and general $191,607

• 14 · Information technology

  total $562,974 · management and general $562,974

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $675,096 · management and general $675,096

• 17 · Travel

  total $70,566 · management and general $70,566

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $280,976 · management and general $280,976

• 20 · Interest

  total $0

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $167,254 · management and general $167,254

• 23 · Insurance

  total $282,775 · management and general $282,775

• 24a · Other expenses: DUES

  total $55,168 · management and general $55,168

• 24b · Other expenses: RELEASE OF CONTIGENT LIAB.

  total -$600,000 · management and general -$600,000

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $743,264 · end of year $692,720

• 2 · Savings and temporary cash investments

  beginning of year $38,221,802 · end of year $40,073,744

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $55,297 · end of year $150,271

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $55,879 · end of year $83,788

• 9 · Prepaid expenses and deferred charges

  beginning of year $3,568,930 · end of year $1,725,667

• 10a · Land, buildings and equipment: cost or other basis

  $2,856,133

• 10b · Land, buildings and equipment: accumulated depreciation

  $2,550,903

• 10c · Land, buildings and equipment, net

  beginning of year $259,306 · end of year $305,230

• 11 · Investments: publicly traded securities

  beginning of year $1,162,966 · end of year $1,218,145

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $39,757,105 · end of year $41,390,568

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $0 · end of year $75,854

• 17 · Accounts payable and accrued expenses

  beginning of year $3,733,590 · end of year $3,291,598

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $0 · end of year $0

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $1,087,298 · end of year $1,109,438

• 27 · Net assets without donor restrictions

  beginning of year $78,933,411 · end of year $81,244,701

• 28 · Net assets with donor restrictions

  beginning of year $70,250 · end of year $70,250

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 4C

EMPLOYER CONTRIBUTIONS ARE DETERMINED EACH PLAN YEAR BY THE EMPLOYER. EMPLOYEE VESTS ON THE DATE THE PARTICIPANT ATTAINS AGE 65, PROVIDED THE PARTICIPANT IS STILL ACTIVELY EMPLOYED, THE DATE THE PARTICIPANT HAS AN INVOLUNTARY SEPARATION FROM THE EMPLOYER WITHOUT CAUSE, AT THE DESCRETION OF THE EMPLOYER, UPON DEATH, DISABILITY, CHANGE IN CONTROL, OR 3 YEARS FROM THE LAST DAY OF THE PLAN YEAR IN WHICH THE CONTRIBUTION WAS MADE.

SCHEDULE J, PART I, LINE 4

DESCRIPTION OF NON-QUALIFIED RETIREMENT PLAN: DIVERSUS HEALTH HAS A NONQUALIFIED 457(F) SUPPLMENTAL INCOME PLAN THAT ALLOWS CERTAIN EXECUTIVES TO CONTRIBUTE MONEY ON A PRETAX BASIS INTO INVESTMENTS AND TO ACCUMULATE TAX-DEFERRED EARNINGS. EMPLOYER CONTRIBUTIONS ARE CALCULATED BY THE EMPLOYER ANNUALLY. CONTRIBUTIONS VEST ACCORDING TO EMPLOYER CONTRIBUTION VESTING PROVISIONS IN PLAN DOCUMENTS. THE FOLLOWING INDIVIDUALS RECEVIED A PAYMENT DURING THE 2022 CALENDAR YEAR WHICH IS INCLUDED IN SCHEDULE J, PART II, COLUMN (C) AS DEFERRED COMPENSATION: - ADAM ROBERTS - $30,000

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• DIVERSUS HEALTH MEDICAID LLC

  MENTAL HEALTH · CO · income $30,865,214 · assets $28,992,455

  Directly controlled by N